TIGER 4 INDIA LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 25(2), NEW DELHI & ORS.
Facts
The appellant, Tiger 4 India Ltd, filed an appeal (ITA 577/2024) before the Delhi High Court with a delay of 140 days in refiling and also sought an exemption. The court considered these preliminary applications before proceeding with the main appeal.
Held
The Delhi High Court condoned the 140-day delay in refiling the appeal and allowed the exemption application. The court issued notice to the Revenue for the main appeal and directed the filing of a counter affidavit and rejoinder, listing the matter for further hearing on 20.01.2025 along with a connected petition.
Key Issues
The key legal issues addressed were the condonation of a 140-day delay in refiling an appeal and the grant of an exemption application, allowing the main appeal to proceed for hearing.
AI-generated summary — verify with the full judgment below
% 20.12.2024 CM APPL. 74977/2024(Delay condonation)
For the reasons stated in the application, the delay of 140 days in refiling the appeal stands condoned.
The application stands disposed of. CM APPL. 74976/2024(Exemption)
Exemption is allowed, subject to all just exceptions.
The application stands disposed of. ITA 577/2024
Issue notice. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 12:03:54
Mr Aggarwal, the learned counsel for the Revenue accepts notice.
This court is informed that the connected petition being ITA No.576/2024 is now listed on 20.01.2025. 8. In the meanwhile, the counter affidavit, if any, be filed within the period of two weeks from date. Rejoinder thereto, if any, be also filed before the next date of hearing.
List on 20.01.2025. VIBHU BAKHRU, ACJ TUSHAR RAO GEDELA, J DECEMBER 20, 2024 M Click here to check corrigendum, if any This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 12:03:54